TMI Blog2014 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal) has dismissed the appeal on the ground that the appeal was filed beyond 90 days i.e. condonable period of 30 in addition to the statutory 60 days - the Commissioner (Appeal) has no power to condone the delay beyond 30 days in addition to statutory period of 60 days in filing the appeal –Decided against Assessee. - Appeal No.-221/2011 - ORDER NO.M-105/Kol/13 - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the period of 30 days in addition to the statutory limit of 60 days. 2. The Ld. A.R. for the Revenue has submitted that in view of the principle of law laid down by the Hon ble Supreme Court in the case of Singh Enterprises Vs. CCE, JSR- 2008 (221) ELT 163 (SC), the Commr. (Appeal) has no power to condone the delay beyond 30 days in addition to the statutory period of 60 days in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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